Big Walnut Aerie Number 3261 Fraternal Order of Eagles
Nonprofit profile at a glance
- EIN
- 237032339
- IRS 990 coverage
- 2024–2024
- Forms available
- Form 990 2024, Form 990-N 2009
- Location
- Reynoldsburg, OH, USA
- Phone
- 6148619073
- Rating
- 32
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Fraternal Societies
Reported finances
- Revenue
- $552,920
- Expenses
- $365,182
- Assets
- $1,423,268
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- Ranzy Brown (Past President)
- Joe Showalter (Vice President)
- Jared Ballenger (President)
Highest reported compensation
- Wes Newman (Aerie Secretary): $4,820 total reported compensation
- Sam Cimilucca (Aerie auditor): $1,100 total reported compensation
- Mike Flesch (Treasurer): $300 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Fraternal organization with social activities.
Operating model
- Revenue model
- Other-operating. 77% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 90
- Accountability: 5
- Sustainability: 82
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
- Governance controls: 1 of 8 controls in place; rating input score 12
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 34%; rating input score 86; 86th percentile among comparable filings
- Total-asset coverage ratio: 3.9; rating input score 80; 80th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
- Officer compensation ratio: 1.7%; rating input score 59; 59th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 0 of 7 board members independent · 1 of 8 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $5K · 14 people listed
- Consistency: 10 of 11 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 6 of 7 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Review — Sustainability: Officer compensation ratio scored 59/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.